ETHICAL IMPLICATIONS OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING PRACTICES: A RWANDAN PERSPECTIVE

This study investigates the ethical implications of Artificial Intelligence (AI) in accounting practices within Rwanda, focusing on transparency, data privacy, and equitable access to technology. Using a qualitative research design, data was collected through semi-structured interviews with accounting professionals, policymakers, and technology experts. Key findings reveal a 75% AI adoption rate in 2024, resulting in significant efficiency gains (80%), cost reductions (70%), and accuracy improvements (85%). However, ethical concerns, particularly data privacy breaches (75%) and algorithmic bias (50%), have escalated. Statistical analyses, including a Pearson correlation coefficient (0.89), underscore the interconnectedness of AI adoption, ethical concerns, and public trust. Despite strong public perception (75% positivity in 2024), unresolved ethical challenges threaten sustainable adoption. Recommendations include ethics-focused training, enhanced regulatory frameworks, equitable AI access, and public awareness initiatives to align technological innovation with ethical integrity.